عنوان مقاله [English]
The ability to analyze and predict are two of the basic requirements of investment decision making. In this research the role of perception of investors on their decisions and whether accounting information has any impact on their perception
(belief) is investigated.
The result of the study reveals that access to accounting
information could reduce not noly the level of prior belief, but also reduce the impact of such beliefs on investment decision. The
study also provides evidence that access to accounting information could reduce the amount of bias and unwarranted prejudgments.